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account-financial-tools/account_journal_lock_date/readme/USAGE.rst

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If the logged-in user has the access group 'Adviser', he/she will
not be able to create a journal entry if the 'Lock Date' of the
journal is greater than or equal to the journal entry.
If the logged-in user has not the access group 'Adviser', he/she will
not be able to create a journal entry if the 'Lock Date for Non-Advisers'
of the journal is greater than or equal to the journal entry.